2025 (8) TMI 152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is the petitioners' case that the petitioners' claim to be engaged in a business of iron and steel. In usual course, the petitioners had contracted for supply of 29.630 MTs of sponge iron from Shyam sel & power Limited. The aforesaid consignment of 29.630 MTs. of sponge iron was dispatched on 12th December, 2023 through the transporter, namely, Sri Balaji Constructions and Logistics for being delivered to Amit Metaliks Limited. 2. Records would reveal that while in transit the validity of the e-way bill generated on 3rd December, 2023 expired on the midnight of 13th/14th December, 2023 and the vehicle along with the goods were intercepted on 14th December, 2023 at around 1:39 p.m. From the notice in MOV 07 dated 25th December, 2023, it w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....und to consider the defence case, he has placed reliance on the judgment in the case of Asian Switchgear Private Limited v. State Tax officer, Bereau of Investigation, North Bengal, Head Quarters & Ors. reported in 2024 (3) Goods and Services Tax Advices. He has also placed before this Court judgment delivered by this Court in the case of M/s Maa Amba Builders & Anr. v. The Assistant Commissioner of Revenue, State Tax Bureau of Investigation, North Bengal HQ & Ors., reported in 2024 (162) taxman.com 660 (Calcutta). According to him, the Judgment delivered in the case of Pushpa Devi Jain (supra) was interfered with by the Division Bench of this Court in the case of Pushpa Devi Jain v. Assistant Commissioner of Revenue, Bureau of Investigatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e statement of facts filed in connection with the appeal. To morefully appreciate the same, the relevant paragraph is extracted herein below: "6. The driver of the vehicle started journey on 12.12.2023 in the night. But unfortunately when it was near DVC More, the vehicle no. WB 37B 7070 broke down. Thereafter the driver searched out for a truck repairing shop but no repairing shop was there nearby of the place of breakdown. The driver of the vehicle had to wait till 8 a.m. on the next morning, i.e., on 13.12.2023 for opening of a truck repairing shop at very far from the place of breakdown of the vehicle. The driver went at the repairing shop and brought the mechanic from the said shop at around 10:30 a.m. Thereafter the mechanic ....